Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letters C. No. 74-STR/R.66/Tele Fast/05/51 dated
22-05-2006 and 31-07-2006 on the above subject and to clarify that Board‘s letter of even
number dated 24-12-2004 had no retrospective effect because the previous transactions
made on the basis of gross billed amounts were all closed and past transactions in the
light of provisions of section 3B of the Sales Tax Act, 1990, as well as section 3D of the
repealed Central Excises Act, 1944. Hence, any refund of excise duty shall not be
admissible as the incidence of duty has evidently been passed on to the consumers in the
case of pay phone companies. Moreover, it needs to be examined as to how the pay
phone companies have claimed refund of excise duty when the duty is deposited by the
PTCL. Therefore, the Collectorate is advised to frame a proper reference highlighting all
the relevant issues. Copy of the complaint filed before the FTO may also be sent to the
Board.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to the Collector, Collectorate of Sales Tax & Federal Excise, Lahore.
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C.No.3(12)ST-L&P/2004 (Pt) DATED 3 RD AUGUST, 2006
SUBJECT:
CLARIFICATION REGARDING FILING OF ANNEX ‗C‘.
I am directed to refer to the subject noted above.
2. In view of queries received in respect of filing of Annex-C by
commercial importers under Sales Tax Special Procedure Rules, 2005, following
clarifications are issued for proper circulation and ensuring compliance:
(i)
(ii)
(iii)
The commercial importers who deal exclusively in zero-rated supplies
will also have to file Annex-C. They can make a Nil declaration on the
same.
A commercial importer who is dealing in supplies both, zero-rated and
subject to normal 15% sales tax under section 3 of the Sales Tax Act,
1990, may file a single annex-C with two separate columns for each of
zero-rated and normal supplies.
As regards the query regarding format of annex-C, it is informed that
Annex-C as prescribed in the Sales Tax Special Procedure Rules, 2005,
will have to be filed for the year under on 30.06.2006. However, the
commercial importers will also have to furnish description-wise
information in Annex-C
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Hameed Memon
Secretary (ST&FE-L&P), addressed to The Collectors, Collectorate of Sales Tax & Federal